Written questions by Holden.

Whether her Department has made a sector-specific assessment of the potential impact of changes to the non-domicile tax regime on the competitiveness of the maritime sector; whether (a) she (b) Treasury Ministers and (c) officials have discussed with representatives of the shipping industry the potential impact of the changes to the non-domicile tax regime on the likelihood of the relocation of shipowners or maritime investment from the UK; and whether she has made an assessment of the potential impact of changes in the number of shipowners and the level of maritime investment on (i) the level of (A) tonnage tax revenues, (B) maritime employment and (ii) the UK’s position as a global shipping centre.

Awaiting answer.

What assessment she has made of the potential impact of the introduction of Electric Vehicle Excise Duty on consumer uptake of electric vehicles; and what steps she is taking with Cabinet colleagues to ensure that the operation of Vehicle Excise Duty aligns with the objectives of the Electric Car Grant and policies to support the banning of purchase of new Hybrid, Petrol and Diesel Vehicles.

Awaiting answer.

With reference to the answer of 6 March 2026 to Question 116216 on Airports: Business Rates, if she will provide a relevant hyperlink to the revised guidance.

Awaiting answer.

Whether she has made an assessment of the potential impact of the air passenger duty rate increases for commercial airlines on the international competitiveness of UK hub airports relative to major European aviation hubs.

Awaiting answer.

Whether her Department’s consultation on the proposed Electric Vehicle Excise Duty scheme permitted respondents to comment on the proposed implementation date, mileage tariff structure and sectoral exemptions.

Awaiting answer.

Whether her Department has made an assessment of the potential implications for its policies of (a) per-kilometre road charging schemes for electric vehicles in other countries, including Iceland and (b) Iceland’s EV market share following the introduction of per-km charging for electric and hybrid vehicles.

Awaiting answer.

Whether her Department has made an estimate of the (a) total annual cost to businesses of administering and complying with the proposed electric Vehicle Excise Duty scheme and (b) the ratio of this figure to the expected amount of revenue raised from the scheme in each of first five years following its introduction.

Awaiting answer.

What recent discussions she has had with Cabinet colleagues on the potential use of frozen Russian sovereign assets and funds from the sale of Chelsea Football Club to support Ukraine.

While I am unable to comment on private Cabinet or committee discussions, I can assure you that the Government is doing everything within its powers to ensure that the full proceeds from the sale of Chelsea Football Club are used for humanitarian purposes in Ukraine. As the Prime Minister, the Foreign Secretary, and the Chancellor have each made clear, we are committed to these funds reaching the people of Ukraine, who continue to face profound humanitarian need as a result of Russia’s ongoing aggression. Separately, the government continues to consider ways in which Russia’s immobilised sovereign assets can be used to support Ukraine. The G7 has continued to commit to these assets remaining immobilised until Russia ends its war of aggression and pays reparations.

What is the current revenue to the Exchequer of VAT from pilot training; and what would the estimated net cost to the Exchequer be of removing VAT from pilot training.

HMRC does not hold information on the VAT revenue from pilot training.This is because businesses are not required to provide a breakdown by product or service on their VAT returns, as this would impose an excessive administrative burden. I refer the Honourable Member to my answer of 21 January 2026 (UIN 105280) stating that the Government has no plans to change policy in this area.

Pursuant to the Answer of 19 March 2026 to Question 120278 on Electric Vehicles: Costs, whether she will publish the analysis underpinning the estimated monthly cost savings under the proposed Government’s proposed electric Vehicle Excise Duty.

In answer to Question 120278 the Government set out that analysis suggests that the average EV driver will pay around £20 a month under the Government’s eVED proposals once the new policy starts in 2028, roughly half the equivalent rate for a petrol car. This is based on an average EV driving 8,000 miles per year subject to an eVED rate of three pence per mile. The average EV driver will therefore pay £240 - or £20 per month - in eVED, while an average petrol/diesel car driving the same distance will pay around £480 in fuel duty, or six pence per mile. The Government has set out expected impacts from eVED and other Budget measures in the Budget 2025 Policy Costings document at GOV.UK: https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf

Pursuant to the Answer of 3 March 2026 to Question 115998, if she will publish the full list of factors used to calculate the (a) rate for each vehicle and (b) rates and thresholds rates and thresholds of taxes and reliefs.

Vehicle Excise Duty (VED) is a tax on vehicles used or kept on public roads, and as in my previous response, rates for different vehicles vary according to a range of factors. The rates payable for different vehicle types and the factors which determine them are set out in the V149 and V149/1 rates tables published by the Driver and Vehicle Licensing Agency (DVLA), and which can be found here: https://www.gov.uk/government/publications/rates-of-vehicle-tax-v149 The Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.

Whether her Department has had discussions with garage owners on the potential impact of the cost of taking EV cars to have their pay per mile mileage checked for eVED on motorists.

As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, to create a fair tax system whilst also taking steps to ensure that driving an electric vehicle (EV) remains an attractive choice for consumers. The Government published a consultation which set out further detail on how eVED will work and sought views on its design and implementation. This included a commitment to engage with garages on the costs of mileage checks and MOT fees. As part of the consultation process, the government has undertaken a programme of engagement involving a range of stakeholders, including garages, and is committed to continuing to engage closely on the implementation of eVED in the lead up to April 2028.The consultation closed on 18 March 2026. The government is considering responses and will publish a response in due course.

Pursuant to the Answer of 17 March 2026 to Question 118908, what assessment underpins increases in rateable values of up to 295% for UK civil airports between 1 April 2021 and 1 April 2024; and what specific economic indicators were used to determine those increases.

All assessments are underpinned by statutory assumptions defined in Schedule 6 of the Local Government Finance Act 1988. For the 2026 revaluation, we consider general economic circumstances and the receipts and expenditure relevant to individual airports at the valuation date 1 April 2024. As this is the first revaluation since Covid, a large number of ratepayers may see a significant increase in rateable value compared to the previous valuation date 1 April 2021, when the country was in a pandemic lockdown.

Whether she has made an assessment of the potential merits of including logistics transport infrastructure in the National Wealth Fund’s five-year strategic plan.

Transport is one of the National Wealth Fund’s priority sectors.

Pursuant to the Answer of 4 March 2026 to Question 116218, what comparative assessment she has made of the economic circumstances of UK civil airports between 1 April 2021 and 1 April 2024.

The Valuation Office Agency assessed changes to the economic circumstances of airports as part of the 2026 Revaluation exercise, where average Rateable Values for civil airports have increased at the valuation date of 1 April 2024. The VOA announced updated property values for the 2026 revaluation at the Budget. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To respond to those who are seeing large increases, Government has already acted to limit increases in bills, announcing a support package worth £4.3 billion package at the Budget.

Pursuant to the Answer of 26 February 2026 to Question 114105 on Tyres: Imports, what consideration her Department has given to using different codes; and whether her Department plans to implement different codes for single-use and other kinds of tyres.

The UK commodity codes are formed from the World Custom’s Organization’s (WCO) Harmonized System and, as a WCO contracting party, the UK has recently participated in WCO discussions about tyres. These are resulting in a change to code 4004, which will be introduced to cover “pneumatic tyres that have retained their original shape and are unsuitable for use as a tyre or for retreading because of wear, defects, or other reasons”, to be implemented in 2028.

Pursuant to the Answer of 12 February 2026 to Question 111451, whether her Department has undertaken a comparative assessment of changes to aviation passenger taxes in other European countries, including recent reductions in such taxes in Sweden and Germany; and what assessment she has made of the impact on the competitiveness of UK airports of (a) recent increases in Air Passenger Duty and (b) increases in business rates affecting the aviation sector.

The government is committed to the long-term future of the aviation sector in the UK and recognises the benefits of the connectivity it creates between the UK and the rest of the world. The Government is clear that APD is an appropriate tax that ensures airlines make a fair contribution to the public finances, particularly given that tickets are VAT free and aviation fuel incurs no duty. The Chancellor makes decisions on tax policy at fiscal events, including with regards to the international context The government introduced a transitional relief scheme to support all businesses, which airports will benefit from. We have also published a Call for Evidence exploring concerns airports have raised around the 'Receipts and Expenditure' valuation methodology and its impact on long-term investment. To provide long term predictability and stability for the sector, the Government has published a Call for Evidence exploring concerns airports and a small number of other ratepayers have raised around the ‘Receipts & Expenditure’ valuation methodology and its impacts on long-term, high value investments. Through this call for evidence, the government will seek to address issues raised ahead of the 2029 revaluation.

With reference to the Valuation Office Agency's statistics entitled Non-domestic rating: change in rateable value of rating lists, England and Wales, 2026 Revaluation, published on 26 November 2025, for what reason the average Rateable Values of civil airports have increased by 295%.

The revaluation is required to be carried out in relation to the relevant valuation date, 01 April 2024 for the 2026 rating list. The current rating list valuation is carried out in relation to the relevant valuation date, 01 April 2021 for the 2023 rating list. The annual value at each valuation reflects the economic circumstances at each valuation date. The average Rateable Values of civil airports increase 295% reflects the different economic circumstances at each valuation date. At the Budget, the Government published a Call for Evidence seeking further evidence on the role business rates and its reliefs play in investment. Through this Call for Evidence, the Government is considering options to provide greater predictability and stability in the business rates system for long-term, high-value investments. The Call for Evidence has recently closed, and a Government response will be published in due course.

What estimate she has made of changes to business rates for the Channel Tunnel from 2025-26 to 2026-27 as a consequence of the (i) business rate revaluation and (ii) surcharge on Rateable Values above £500,000; and whether she has made an assessment of the potential impact of those changes on rail investment in Channel Tunnel services.

The Government cannot comment on the bills of individual ratepayers.At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic.While rateable values have increased, the multipliers rates have decreased, meaning, from April, all ratepayers will face a lower multiplier than they do now, including those paying the high-value multiplier. The Government recognises that this does not necessarily mean a lower bill for everyone which is why, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation.This support package includes a redesigned transitional relief scheme, which caps bill increases over the next 3 years. Compared to the 2023 transitional relief scheme, the redesigned scheme will provide more support for properties paying higher tax rates (such as the new high-value multiplier), including airports, hotels and key Industrial Strategy properties, who are facing large increases and are important for growth in the UK.

Pursuant to the answer of 20 November 2025 to Question 91460 on Airports: Business Rates, if she will publish the revised guidance alongside the draft rating list.

The Valuation Office Agency's guidance will be published when the Rating List is compiled on 1 April 2026.